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GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 13, Puducherry, dated 30th January 2019)

NOTIFICATION

In exercise of the powers conferred by section 147 of the Puducherry Goods

and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor,

Puducherry, on the recommendations of the Council, hereby makes the following

amendment in the notification of the Government of Puducherry, Commercial Taxes

Secretariat issued vide G.O. Ms. No. 46/CT/2017-18, dated the 25th October, 2017

published in the Gazette of Puducherry, Extraordinary, Part I, No. 173, dated

the 25th October, 2017, namely:-

In the said notification,

(i) In the Table, the column number (2) against Sl. No. 1, after the entry,

the following proviso shall be inserted, namely:–

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30 {

No.

13

Poudouchéry

Mercredi

30

Janvier

2019 (10 Magha 1940)

No.

Puducherry

Wednesday

30th

January

2019

8 8

LA GAZETTE DE L’ETAT

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“Provided that goods so supplied, when exports have already been made

after availing input tax credit on inputs used in manufacture of such exports,

shall be used in manufacture and supply of taxable goods (other than nil

rated or fully exempted goods) and a certificate to this effect from a

Chartered Accountant is submitted to the Commissioner or any other

officer authorised by him within 6 months of such supply.;

Provided further that no such certificate shall be required if, input tax

credit has not been availed on inputs used in manufacture of export goods.”;

(ii) In the explanation against serial number 1 the words “on pre-import

basis” shall be omitted.

2. This notification shall be deemed to have come into force with effect

from the 15th day of January, 2019.

(By order of the Lieutenant-Governor)

Dr. V. CANDAVELOU, I.A.S.,

Commissioner-cum-Secretary to Government (Finance).

————

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